#Section 80P
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626 articlesIncome Tax

Income Tax
Interest from Co-operative Banks Eligible for Section 80P(2)(d): ITAT Remands for Limited Verification
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Section 80P Deduction Allowed on Interest From Co-operative Banks
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Section 263 Invalid Where AO Adopted Plausible Section 80P View
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ITAT Pune Quashes Section 263 Revision; Upholds 80P Deduction on Bank Interest
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Section 80P(2)(d) Cannot Be Denied for Co-operative Bank Income
Income Tax

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80P deduction admissible on interest earned by co-operative society from deposits with co-operative and nationalized banks
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Section 263 Validly Invoked for Allowing Section 80P in Belated Return
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80P Deduction Denied as Bank FD Interest Lacked Nexus with Credit Facilities: ITAT Chandigarh
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Section 80P Deduction Denied Due to Belated Return, Case Sent Back for Condonation Review
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Income Tax
80P Deduction Denied for Late Return, Case Sent Back for Condonation
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Interest From Co-operative Banks Deductible Under Section 80P(2)(d): ITAT Bangalore
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80P Deduction on Nominal Members Reopened: Co-op Society Gets Fresh Chance
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Capital Gains Tax of ₹2.28-Crore was set aside on Housing Society for developer payments to members
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Income Tax
